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TMI Blog2008 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... icence of current appellant. The current proceedings were initiated against the appellant for imposition of penalty on the ground that there was a removal of goods unauthorisely from the Dock area. A show cause notice was issued to the appellant proposing for imposition of penalty under Sections 112 and 117 of the Customs Act, 1962 on the ground that they allowed their CHA licence to be used for monetary consideration by M/s. Durga Shipping Agency, which amounts to abetting in contraventions of the provisions of Customs Act. The appellant contested the show cause notice and denied all allegations made in the show cause notice. The adjudicating authority did not accept the contention of the appellant and came to the following conclusion :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revocation and restored the licence [as reported at 2005 (187) E.L.T. 245 (Tri-Mum]. It is his submission that the goods, which were not found in the containers, were stolen by some other person and they were not aware of such theft. As such, the question of imposition of penalty even under Section 117 of the Customs Act does not arise, as they have not contravened any of the provisions of the Customs Act, and definitely not under Section 112 of the Customs Act, 1962. 4. The ld. SDR submits that Customs House Agent has issued the passes for the persons in different name and one of the persons has stolen the goods from the containers hence CHA is also responsible for the said theft. It is his submission that CHA should have been enquired p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced findings of lower authorities, it seems that, at best the provisions of CHALR, 1984 would be applicable. It is seen from records that, only charges, which has been levelled and held against the current appellant is that they allowed their licence to be used for monetary consideration from M/s. Durga Shipping Agency. Inasmuch as the said activity does not contravene any provisions of the Customs Act.
6. In view of the aforesaid findings, I am of the view that the impugned order imposing penalty under Section 117 of the Customs Act, 1962 is unsustainable and liable to be set aside and I do so. Accordingly, the appeal is allowed with consequential relief, if any.
(Dictated and pronounced in the Court) X X X X Extracts X X X X X X X X Extracts X X X X
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